Marelli Powertrain India Pvt. Ltd. (Formerly Known as Magneti Marelli Powertrain India Pvt. Ltd) v. Deputy Commissioner of Income Tax & Ors.
Case brief
What is this about?
Delhi High Court, W.P.(C) 18698/2025, decided 07.01.2026; Marelli Powertrain India Pvt Ltd v. Deputy Commissioner of Income Tax & Ors.; recovery exceeding 20% of outstanding demand held contrary to CBDT Office Memorandum F.NO.404/72/93-ITCC dated 29.02.2016 and F.NO.404/72/93 -ITCC dated 31.07.2017; refund of excess recovery with applicable interest directed by 28.02.2026; Assessing Officer to verify claim and refund in accordance with law; Bench: Dinesh Mehta and Vinod Kumar, JJ.; petition disposed of.
What did the court decide?
Direction to the respondent/Income Tax Department to refund amounts recovered in excess of the limit under the CBDT circular, with applicable interest, latest by 28.02.2026, subject to the petitioner indicating the excess-recovery amount to the Assessing Officer, who shall verify and refund in accordance with law; petition disposed of along with all interlocutory applications.